LIFEBRANDZ LTD. LIFEBRANDZ LTD.
(Incorporated in the Republic of Singapore)
(Company Registration No.: 200311348E)
CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS AND FULL YEAR ENDED 31 JULY 2021
This announcement has been reviewed by the Company's sponsor, SAC Capital Private Limited (the "Sponsor").
This announcement has not been examined or approved by the Singapore Exchange Securities Trading Limited ("SGX-ST") and the SGX-ST assumes no responsibility for the contents of this announcement, including the correctness of any of the statements or opinions made or reports contained in this announcement.
The contact person for the Sponsor is Ms Lee Khai Yinn (Telephone no.: (65) 6232 3210) at 1, Robinson Road, #21-00 AIA Tower, Singapore 048542.
Page 1 of 22
LIFEBRANDZ LTD.
(Incorporated in the Republic of Singapore)
(Company Registration No.: 200311348E)
Table of Contents | Page |
A Condensed interim consolidated statement of profit or loss and other comprehensive income | 3 |
B Condensed interim statements of financial position | 5 |
C Condensed interim statements of changes in equity | 6 |
D Condensed interim consolidated statement of cash flows | 8 |
E Notes to the condensed interim consolidated financial statements | 10 |
F Other information required by Catalist Rules Appendix 7C | 17 |
Page 2 of 22
LIFEBRANDZ LTD.
(Incorporated in the Republic of Singapore)
(Company Registration No.: 200311348E)
- Condensed interim consolidated statement of profit or loss and other comprehensive income
Revenue
Other operating income
Expenses
- Inventories and consumables used
- Amortisation and depreciation
- Employee benefits
- Finance cost
- Advertising, media and entertainment
- Lease expenses
- Transportation
- Legal and professional fees
- Other operating expenses
Total expenses
Profit/(loss) before income tax - Income tax expense
Profit/(Loss) from continuing operations for the financial period
Discontinued operations
Owners of the Company
Non-controlling interest
Profit/(Loss) from discontinued operations for the financial period
Total profit/(loss) for the financial period
Attributable to:
Owners of the Company
Non-controlling interest
Other comprehensive income:
Exchange differences on translating foreign operations
Total comprehensive income/(loss) for the financial period
Total comprehensive income/(loss) for the financial period attributable to:
Owners of the Company Non-controlling interest
Six months ended | Full year ended | |||||
31-Jul-21 | 31-Jul-20 | 31-Jul-21 | 31-Jul-20 | |||
2H FY21 | 2H FY20 | Inc/ | FY21 | FY20 | Inc/ | |
(Dec) | (Dec) | |||||
S$'000 | S$'000 | % | S$'000 | S$'000 | % | Note |
15 | 448 | (97%) | 34 | 1,947 | (98%) | 4 |
- | 404 | N.M. | 2,457 | 414 | >100% | |
(11) | (178) | (94%) | (16) | (688) | (98%) | |
(4) | (255) | (98%) | (10) | (681) | (99%) | |
(317) | (994) | (68%) | (717) | (1,787) | (60%) | |
(9) | - | N.M. | (11) | (30) | (63%) | |
- | (18) | N.M. | (4) | (48) | (92%) | |
(57) | - | N.M. | (85) | (111) | (23%) | |
- | (1) | N.M. | (1) | (6) | (83%) | |
(31) | (98) | (68%) | (302) | (259) | 17% | |
(577) | (1,292) | (55%) | (603) | (1,578) | (62%) | |
(1,006) | (2,836) | (65%) | (1,749) | (5,188) | (66%) | |
(991) | (1,984) | (50%) | 742 | (2,827) | N.M. | 6 |
(16) | - | N.M. | (16) | - | N.M. | 7 |
(1,007) | (1,984) | (49%) | 726 | (2,827) | N.M. | |
(221) | (2,578) | (91%) | 1,168 | (3,017) | N.M. | |
68 | (2,557) | N.M. | 2,146 | (2,803) | N.M. | |
(153) | (5,135) | (97%) | 3,314 | (5,820) | N.M. | |
(1,160) | (7,119) | (84%) | 4,040 | (8,647) | N.M. | |
(1,228) | (4,562) | (73%) | 1,894 | (5,844) | N.M. | |
68 | (2,557) | N.M. | 2,146 | (2,803) | N.M. | |
(1,160) | (7,119) | (84%) | 4,040 | (8,647) | N.M. | |
105 | 143 | (27%) | 109 | 126 | (13%) | |
(1,055) | (6,976) | (85%) | 4,149 | (8,521) | N.M. | |
(1,178) | (4,472) | (74%) | 1,948 | (5,771) | N.M. | |
123 | (2,504) | N.M. | 2,201 | (2,750) | N.M. | |
(1,055) | (6,976) | (85%) | 4,149 | (8,521) | N.M. | |
Page 3 of 22
LIFEBRANDZ LTD.
(Incorporated in the Republic of Singapore)
(Company Registration No.: 200311348E)
Earnings/(loss) per share attributable to owners of the Company (cents):
Basic and diluted earnings/(loss) per share from continuing operations
Basic and diluted earnings/(loss) per share from discontinued operations
Total basic and diluted earnings/(loss) per share
N.M. - not meaningful
Six months ended | Full year ended | |||
31-Jul-21 | 31-Jul-20 | 31-Jul-21 | 31-Jul-20 | |
2H FY21 | 2H FY20 | FY21 | FY20 | Note |
9
(0.09) | (0.32) | 0.08 | (0.49) | |
(0.01) | (0.43) | 0.13 | (0.52) | |
(0.10) | (0.75) | 0.21 | (1.01) | |
Page 4 of 22
LIFEBRANDZ LTD.
(Incorporated in the Republic of Singapore)
(Company Registration No.: 200311348E)
B. Condensed interim statements of financial position
The Group | The Company | ||||||
31/7/2021 | 31/7/2020 | 31/7/2021 | 31/7/2020 | Note | |||
S$'000 | S$'000 | S$'000 | S$'000 | ||||
Current assets | |||||||
Inventories | 2 | 6 | - | - | |||
Trade and other receivables | 121 | 540 | 425 | 294 | |||
Cash and cash equivalents | 4,454 | 105 | 4,350 | 10 | |||
4,577 | 651 | 4,775 | 304 | ||||
Non-current assets | |||||||
Plant and equipment | 6 | 27 | 5 | 9 | 11 | ||
Guarantee deposit | - | 183 | - | - | |||
Investment in subsidiaries | - | - | * | * | |||
6 | 210 | 5 | 9 | ||||
Total assets | 4,583 | 861 | 4,780 | 313 | |||
Current liabilities | |||||||
Bank borrowings | - | 27 | - | - | |||
Provision for reinstatement | - | 242 | - | - | |||
Trade and other payables | 1,034 | 4,890 | 1,090 | 3,155 | |||
Lease liabilities | - | 557 | - | - | |||
Income tax liabilities | - | 3 | - | - | |||
1,034 | 5,719 | 1,090 | 3,155 | ||||
Non-current liabilities | |||||||
Lease liabilities | - | 2,825 | - | - | |||
- | 2,825 | - | - | ||||
Total liabilities | 1,034 | 8,544 | 1,090 | 3,155 | |||
Equity | |||||||
Share capital | 69,950 | 63,074 | 69,950 | 63,074 | 13 | ||
Foreign currency translation reserve | (110) | (164) | - | - | |||
Accumulated losses | (66,291) | (68,185) | (66,260) | (65,916) | |||
Equity attributable to owners of the | |||||||
Company | 3,549 | (5,275) | 3,690 | (2,842) | |||
Non-controlling interest | - | (2,408) | - | - | |||
Total equity/(deficit) | 3,549 | (7,683) | 3,690 | (2,842) | |||
Total equity and liabilities | 4,583 | 861 | 4,780 | 313 | |||
* - amount less than S$1,000
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LifeBrandz Ltd. published this content on 28 September 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 28 September 2021 10:01:04 UTC.
